Tools to Achieve Autonomy and Co-responsibility in Autonomous Financing: Comparing Tax Surcharges and Assigned Taxes

The purpose of this article is to provide a contrast between two tax resources in the autonomous financing system, namely, assigned taxes and tax surcharges, from the perspective of the principles of financial autonomy and fiscal co-responsibility. The hypothesis is based on the idea that surcharges...

詳細記述

書誌詳細

出版年:	Revista d'Estudis Autonòmics i Federals
第一著者:	José Antonio Fernández Amor
フォーマット:	論文
言語:	カタロニア語
出版事項:	Institut d'Estudis de l'Autogovern 2023-12-01
主題:	autonomic public finance fiscal policy fiscal co-responsibility assigned taxes tax surcharges tax legislation
オンライン･アクセス:	https://presidencia.gencat.cat/web/.content/ambits_actuacio/desenvolupament_autogovern/iea/publicacions/REAF-JSG/REAF_articles/REAF-38-desembre-2023/reaf-38-fdz-amor.pdf